Indeed, it would appear that the Babylonians and Assyrians did not adopt precisely the same method of adjusting the calendar, since the Babylonians had two intercular months called Elul and Adar, whereas the Assyrians had only a single such month, called the second Adar.

The Jewish month of Elul is the last month in the year and marks the beginning of the season of repentance that culminates with Rosh Hashanah and Yom Kippur, the Ten Days of Repentance, also known as the High Holidays.